Treasury Regulations (26 C.F.R.)
26 CFR § 157.6151-1
Time and place for paying of tax shown on returns.
Official textecfr.govlast amended
The tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code shown on any return must, without assessment or notice and demand, be paid at the time and place specified in the forms and instructions provided by the Internal Revenue Service. For provisions relating to the time and place for filing such return, see § 157.6071-1 and § 157.6091-1. For provisions relating to the extension of time for paying the tax, see § 157.6161-1.
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In this part (21 sections)
- 157.5891-1 · Imposition of excise tax on structured settlement…
- 157.6001-1 · Records, statements, and special returns.
- 157.6011-1 · General requirement of return, statement, or list.
- 157.6060-1 · Reporting requirements for tax return preparers.
- 157.6061-1 · Signing of returns and other documents.
- 157.6065-1 · Verification of returns.
- 157.6071-1 · Time for filing returns.
- 157.6081-1 · Automatic extension of time for filing a return due under…
- 157.6091-1 · Place for filing returns.
- 157.6107-1 · Tax return preparer must furnish copy of return or claim…
- 157.6109-1 · Tax return preparers furnishing identifying numbers for…
- 157.6151-1 · Time and place for paying of tax shown on returns.
- 157.6161-1 · Extension of time for paying tax.
- 157.6165-1 · Bonds where time to pay tax has been extended.
- 157.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 157.6694-2 · Penalties for understatement due to an unreasonable…
- 157.6694-3 · Penalty for understatement due to willful, reckless, or…
- 157.6694-4 · Extension of period of collection when preparer pays 15…
- 157.6695-1 · Other assessable penalties with respect to the preparation…
- 157.6696-1 · Claims for credit or refund by tax return preparers.
- 157.7701-1 · Tax return preparer.